I cannot remember how to remove the fuel tank from a Super Beetle. Definitely look that up and make sure the tank is free of any crap that may have collected inside. Pull the fuel lines from the carb and use a Mityvac to clean them and check for leaks.
Also as above, pull the plugs and squirt some lube in there like PB, WD-40, or Marvel Mystery Oil. Give it a day to get into those dry rings and then turn the crank with a breaker bar. Clockwise from the back is the rotation iIrc. Doublecheck with an air-cooled source first.
Clean the carb well. There may be a little varnish built up though the mileage sounds low (wow) enough not to present too huge a problem.
The motor doesn't have a traditional oil filtering system. Instead, the oil is pumped from the bottom of the case up through a domed screen. Buy a new screen and gasket. They go in on the bottom of the case inside that circular cover... and will be a mess to change.
Check the cables for the heater box and temp control levers. They may be rusted through, but they're easy to replace. Check the heater box wrapped around the muffler... a pinhole leak will asphyxiate you in the drivers seat. :weirdo:
The brakes on Beetles are uber-easy. Just make sure the cables are in good shape and that the braking surfaces are all healthy. You might get away with the brakes that are on the car, but all new breakes shouldn't cost more than $200-300 for oem stuff. Disc-braking is an option, but an expensive one that will require a lot of swap work.
Pop out the back seat and check the voltage rating of the battery. You may find that this car is a 6V, generator fed setup though I think the last of those rolled off the line well before your car was built. Being a Hawaiian car, it may have even been built in Mexico but I'm not sure when that factory opened.
If the rubber pieces of the top are in decent shape, hit them with some silicone spray and see how they seal. Clean and feed the top nicely and it should serve you well.
If you've not got a copy, find one: How to Keep Your Volkswagen Alive 19 Ed: A Manual of Step-by-Step Procedures for the Compleat Idiot
$17 at amazon.com and is the Bible of air-cooled Beetle lifecycle maintenance.
http://www.amazon.com/exec/obidos/t...002-3429421-7296052?v=glance&s=books&n=507846
Most importantly... post some pictures! :lol: